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2007 (8) TMI 311 - HC - Income TaxIssue of entitlement to deductions u/s 32A – revision - proceedings u/s 263 - in view of the principles of consistency once the issue on merits has been decided against the revenue on the same issue during the subsequent assessment years, we do not deem it appropriate to take a different view on a technical reason - accordingly, without specifically opining on the issue on merits, the reference is decided against revenue
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